DPA SOLUTION: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DPA SOLUTION
Largest movements
- Receivables within one year +€18,960
up €18,960 (+48.7%), from €38,958 to €57,918
of which Trade receivables: +€19,465
- Tangible fixed assets -€12,766
down €12,766 (-47.0%), from €27,152 to €14,385
of which Furniture and vehicles: -€10,923
- Deferred charges and accrued income -€10,748
down €10,748 (-67.3%), from €15,981 to €5,232
- Cash +€5,833
up €5,833 (+3.1%), from €189,688 to €195,521
mainly Other debts (+€23,637) and Depreciation (+€12,766)
- Other debts +€23,637
up €23,637 (+753%), from €3,141 to €26,778
- Reserves -€14,510
down €14,510 (-10.5%), from €138,345 to €123,835
- Current portion of long-term debt -€10,705
down €10,705 (-100%), from €10,705 to €0
- Tax, wage and social debts +€3,384
up €3,384 (+61.8%), from €5,476 to €8,860
of which Taxes: +€3,384
- Gross operating margin -€13,703
down €13,703 (-34.3%), from €39,966 to €26,263
- Taxes -€3,261
down €3,261 (-45.8%), from €7,126 to €3,865
- Depreciation -€813
down €813 (-6.0%), from €13,580 to €12,766
- Financial income +€485
up €485 (+349%), from €139 to €625
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,779 | €273,057 | +€1,279 | +0.5% |
| Fixed assets | 21/28 | €27,152 | €14,385 | -€12,766 | -47.0% |
| Tangible fixed assets | 22/27 | €27,152 | €14,385 | -€12,766 | -47.0% |
| Plant, machinery and equipment | 23 | €6,325 | €4,482 | -€1,844 | -29.1% |
| Furniture and vehicles | 24 | €20,826 | €9,904 | -€10,923 | -52.4% |
| Current assets | 29/58 | €244,627 | €258,672 | +€14,045 | +5.7% |
| Amounts receivable within one year | 40/41 | €38,958 | €57,918 | +€18,960 | +48.7% |
| Trade receivables | 40 | €38,453 | €57,918 | +€19,465 | +50.6% |
| Other amounts receivable | 41 | €505 | €0 | -€505 | -100% |
| Cash at bank and in hand | 54/58 | €189,688 | €195,521 | +€5,833 | +3.1% |
| Deferred charges and accrued income | 490/1 | €15,981 | €5,232 | -€10,748 | -67.3% |
| Total equity and liabilities | 10/49 | €271,779 | €273,057 | +€1,279 | +0.5% |
| Equity | 10/15 | €250,201 | €235,691 | -€14,510 | -5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €138,345 | €123,835 | -€14,510 | -10.5% |
| Distributable reserves | 133 | €138,345 | €123,835 | -€14,510 | -10.5% |
| Profit (loss) carried forward | 14 | €99,456 | €99,456 | = | 0.0% |
| Amounts payable | 17/49 | €21,578 | €37,366 | +€15,788 | +73.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21,565 | €37,366 | +€15,801 | +73.3% |
| Current portion of amounts payable after more than one year | 42 | €10,705 | €0 | -€10,705 | -100% |
| Trade debts | 44 | €2,243 | €1,728 | -€515 | -23.0% |
| Suppliers | 440/4 | €2,243 | €1,728 | -€515 | -23.0% |
| Taxes, remuneration and social security | 45 | €5,476 | €8,860 | +€3,384 | +61.8% |
| Taxes | 450/3 | €5,476 | €8,860 | +€3,384 | +61.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,141 | €26,778 | +€23,637 | +753% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100% |
| Remuneration, social security and pensions | 62 | €230 | €314 | +€84 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,580 | €12,766 | -€813 | -6.0% |
| Other operating charges | 640/8 | €642 | €570 | -€72 | -11.1% |
| Gross operating margin | 9900 | €39,966 | €26,263 | -€13,703 | -34.3% |
| Operating profit (loss) | 9901 | €25,515 | €12,612 | -€12,902 | -50.6% |
| Financial income | 75/76B | €139 | €625 | +€485 | +349% |
| Recurring financial income | 75 | €139 | €625 | +€485 | +349% |
| Financial charges | 65/66B | €478 | €289 | -€189 | -39.5% |
| Recurring financial charges | 65 | €478 | €289 | -€189 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €25,176 | €12,948 | -€12,228 | -48.6% |
| Income taxes | 67/77 | €7,126 | €3,865 | -€3,261 | -45.8% |
| Profit (loss) for the period | 9904 | €18,050 | €9,083 | -€8,967 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,050 | €9,083 | -€8,967 | -49.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.